Disability VAT Relief
Date updated: 24/08/2021.
On occasion, we are requested to supply items at zero rate VAT, such as safety flooring for accessible bathrooms, wet rooms, or lavatories (WCs).
Please note, we provide this following information with the disclaimer that it may not be 100% accurate & all sound advice should be sought directly from HMRC’s disabilities VAT information line or via their website. This is information we have acquired from discussions with them relating to previous customer enquiries.
Information can be found via the following links:
- VAT relief on certain building work if you have a disability
- Reliefs from VAT for disabled and older people (VAT Notice 701/7)
- Reliefs for disabled & older people contact information
or your can phone HMRC Relief for charities & disabilities on 0300 123 1073.
From contacting HMRC ourselves to check if we are able to supply goods at zero rate, here’s the information we will work to:
- HMRC take a common-sense approach to claims, i.e artificial grass would not be used in a wet room therefore cannot be exempt.
- The following PDF eligibility form (page 2) would need to be printed & completed by the person making the purchase, & then returned to ourselves prior to placing an order.
- The work must be undertaken by a paid-for contractor; this contractor can be self-employed, part of a LTD company, & doesn’t need to be VAT registered themselves.
- A family member can do the work, if they are capable, but the work must be charged for & invoiced; we will require proof.
- Along with the completed form (above), we will require a letter-headed document from the contractor outlining the materials required & the work to be undertaken.
- Zero rate applies to materials on the order subject to HMRC’s common-sense policy; this can include sub-floor preparation materials, adhesives, cap/cove systems, skirting, trims, delivery charges, & of course, the floor covering which must be an ‘anti-slip safety vinyl’.
- Limitations apply to wet-rooms, bathrooms or lavatories (WCs), things such as converting living rooms, bedrooms, & other rooms do not apply, unless there is space lost from converting/extending an existing bathroom. I.e, you cannot claim 0% VAT to resurface your living room floor.
- The relief will only be applied to products when it is part of a building project of ripping out & converting to a wet room; simply replacing a floor covering will not apply.
- For GDPR purposes, all documentation has to be retained for 6 years.
To place an order, please contact us directly as we will have to raise a manual order to exclude VAT from the sale. This can only be done upon receipt of the completed eligibility form (above) & the accompanying statement from the contractor.
